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' Global Financial Integrity, Illicit Financial Flows to and from 148 Developing Countries: 2006-2015, Washington, D.C., January, 2019, p. vii.
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<iudiuÔiujti Global financial lntegrity-|i
qtiaihLuuiail|Lutitibp[V 2006-2015 pp.3 qaip-qiugnq bpl|ptibp|i aii"ilanp|i QtjqhLutinLp ôlu-i|ai|tibp|i 2nLp2 25%-ti |i p lli l| aiti n llï ôaniaijb[ t LLILl|Op[ltl[l $|ltliutl II wl| LLltl hnupbpfi «lJilliu-LnaipqpLLIL[npLÏaitlQi>, Qtirj. n p n l j, LÎjl LLIjtl 2015 p. ainUuip|i p b p 11 LU j Ul LU p LU p LU q p lï LU ii ôlu i|ai [p h lu uti n llî t 1,690 djjiq ULTb qn-[aip|i4: PtiaiL|aitilupLUp, gnLgiuti|i2tibpti tai-Ll|bu UiaippbpL[l1lj btl QUOI LnLLipLUÔLU2|ip-2Lutitibp|i b. ainaitiÔ|iti bpl|ptibp|i: U.juLi|bu, Op|ltlLlll|, Luti lu lï lli j n llî ai iiliLn p [i pbphuij-LiiLupaipLuqpnLLÏQ tniLjti[iuL| qbpLiiqaitigiiLLÎ t lunUinp|i i|iLuuuuug|i Ôllil[lu[tibï|iq, npuibq tlbpLÏlILÔJaitl pbpLUpd"Ul1 pLÎLUlîp $[ltlLlltlULll-l|Luti LÎligngtibp|i aiLi|op|iti|i tlbphnugp hai-diupiudbja t bqb[2015 p. tibpdmôdaiti ptiq-hLutinLp aipdbjDiujfiti gnLgaiti|i2|i 118,2%-|iti5: Union p|i pbpliLujuiaipLupaïqpnLiÎQ htiiu-plui[np t qaintinLLÏ qnpô|itil|bptibp|i L|nqLÎ)ig ainlanpaij|iti l|iLiiuLnaipqpbp|i uu|jlii[tibpQ uhL|iail|Luti 2Luhbp|iti haipJLupbgtib[iiL l|iud Ul|lLl||ll| O^nph (llLlipl|Lllj|ltl haitiqpi|LUtl|l) qbpiiLLÏ hiutiqbu bl|nqbppnpq bpL|p|i ainLui-pluj[iti ii|igtin pqnLpjLuti 6LutiLULqaiphiiL[: Uju l|lunnlgail|Liipqti LLiiiau[tî[ uiiupiuôi|wô 111b-|itn|nju|itiq (re-invoicing) aiti l[lli1u lî lli lï p, bpp qnpôaipg|i LÎjigtinpq hLiitiq|iuaignq tipl|piillî i|iaiuLnaipqpbp|i l[bip aiô Lllu L| tîp ll| l[h llî bti
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Financial Action Task Force (FATF), "Trade Based Money Laundering", Paris, 23 June 2006, p. 1. ULix|opptip ^(ibiubuaiLjiuli hnugb[i|i LULibbiupmpJ uiL|juj[bbpQ hpaiii|iupLul|L|b[ bb 2019 p. L pbr|.q.pL)nLJ bli Lfpti^Li. 2015 pi|iuljujijp:
Global Financial Integrity, Illicit Financial Flows to and from 148 Developing Countries: 2006-2015", Washington, D.C.January 2019, p. 1-2. Sbu timjti LnbqnLii, t"2 31:
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l|iuti il]i2ngtibp[i ani|op|iti|i wpiniuhnujafi libin:
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Guin Global Financial Integrity-)! qtiai-
Direction of Trade Statistics (DOTS) and Balance of Payments (BOP) databases, IMF DATA. United Nations Comtrade database.
Global Financial Integrity, "Illicit Financial Flows to and from 148 Developing Countries: 2006-2015", Washington, D.C., January 2019, p. viii.
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11.3 JÉ
Lbphnuo (Jib LLUL runiwp) 153
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9 Global Financial Integrity, "Illicit Financial Flows to and from 148 Developing Countries: 2006-2015", Washington, D.C.January 2019! p. 2.
10 Illicit Financial Flows to and from 148 Developing Countries: 2006-2015, 2019, p. 29.
1|liiiï 153 Jjli ULlfb rj.n[Lup): <iuinl|iuli2iu-l|iuli t, np <mjmuiniulinLJ pbphmjmiiipiu-piuqpijuiô mnlnnpfi ^h^D hiuulinLJ t bipL|-p|i lupiniuj^ili mnlLinpfi 1/3-|ili (33.8%), mjli rjbuijaruJ, bpp qiiipquignrj bpL|plibp|i lî|i2|"i-tiiugl[luô gnLguili|i20 ¿h qbpiuqmlignLJ 1/4-q (25%):
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blipmrjpiupmp, 2018 pi[iuL|iuli|i |i2[um-limijin[unL|3jmli Ll bp l| pi nui l| nnnLii|g|i nli rjpuUnpnLJlibpli mpJminui[ii|iL mlibjnL pm-l^iupiu l| LLlll n Lpj Llllj 2P2a|tlwL|llbpruJ U|hlïlJJ t lii[iuq|i IiuiLl iua|op|ili|i !|)|ilimliuiuL|iuli hnupbp|i l|2|irtp ^-C mpinuij2|iti miiUinpiuj|ili qnpôiupplibpiuJ: UiuL|iujli, 2018-2019 pp. hmJuia|iuinujufiimli iyi6mL|iuqpmL|iuli gnl-gmli|i2libpQ hmumlib|Ji L|[|ilibli ii)uujli 2022-2023 pp., np|ig hbmn Jjimjli hlimpmi[np l|[|ili|i h|iifUmi[npi[iiiô qlnuhiuiniiiL|iuli mmj mii|op|ili|i mil u m L| m li hnupbpfi L|p6min-Jmli nLqipLpjm Jp «piui[2JLU» <mjmummli|i Ô bnjjphp n lJIi hp |ili :
" Cujjuiumuilifn Ciubpuia|binnLpjuiij iîuiguuij[iti ôuinuijnLpjnib, Uiuguujjfili uipdbgfi npn2iJuiij iibpnr|.tibp[i i|jiâwL)wq.[iwl)wlj miljiu[libp - http://www.petekamutner.am/Content.aspx?itn=csCICustomsValueDetMethods
oq-suq-nnu^uu
1. Global Financial Integrity, "Illicit Financial Flows to and from 148 Developing Countries: 2006-2015", January 2019, 39 p.
2. Financial Action Task Force (FATF), "Trade Based Money Laundering", Paris, 23 June 2006, 38 p.
3. <iujiuuiniuti|i <iutipiuo|binnLfajiuti
q-nuiHiibriNasnKb
Jwj2uuijfiti ôumuijnL|djnLti, Uwjauuijfiti uip-dbpfi npn2iîiuli LÎbpnr|.'tjbp[i 4|i6iuL|iuq.piu-IjLutj uii|jw|tibp, http://www.petekamutner. am/Content.aspx?itn=csCICustomsValueDet-Methods 4. https://gfintegrity.org/
Анна ПАХЛЯН
Приглашенный эксперт исследовательского центра "Амберд", АГЭУ,
кандидат экономических наук, доцент
АРМЕНИЯ И МИР
"ДОКУМЕНТИРОВАНИЕ" НЕЗАКОННЫХ ФИНАНСОВЫХ ПОТОКОВ ПОСРЕДСТВОМ НЕДОДЕКЛАРИРОВАНИЯ ТОРГОВЛИ
Недодекларирование торговли является широко распространенным механизмом отмывания денег. Согласно текущим оценкам, одна четверть внешней торговли развивающихся стран служит средством маскировки и документирования незаконных финансовых потоков. В то же время незаконный отток средств осуществляется за счет недооценки экспорта и переоценки импорта, а приток - через переоценку экспорта и недооценку импорта соответственно. Доля недодеклари-рованной торговли в Республике Армения значительно выше (1/3 или 33,8% от общего объема внешней торговли), чем в развивающихся странах в среднем (1/4 или 25% внешней торговли).
Ключевые слова: торговое недодекларирование, заниженное фактурирование (недооценка) импорта, чрезмерное фактурирование (переоценка) экспорта, незаконные инансовые потоки, притоки, оттоки, отмывание денег.
Anna PAKHLYAN
Invited expert of "Amberd" Research Center, ASUE, PhD in Economics, Associate Professor
ARMENIA AND WORLD
"DOCUMENTING" OF ILLICIT FINANCIAL FLOWS THROUGH TRADE MISINVOICING
Trade misinvoicing is a widespread money laundering mechanism. According to current estimates, one quarter of developing countries' foreign trade serves as a means of concealing and documenting illicit financial flows. In addition, the illicit outflow of funds is assured through export under-invoicing and import over-invoicing, and inflows through export over-invoicing and import under-invoicing respectively. The share of misinvoiced trade in the Republic of Armenia is significantly higher (1/3 or 33.8% of total foreign trade) than the average of developing countries (1/4 or 25% of foreign trade).
Keywords: trade misinvoicing, import over-invoicing, export under-invoicing, illicit financial
flows, inflows, outflows, money laundering.